Kas Rp 17,000,000 Perhitungan :

Utang Rp 2,000,000
Aktiva Lancar Rp 5,000,000
Bangungan Rp 10,000,000
Tanah Rp 3,000,000
Laba ditahan Rp 1,000,000

Modal saham Rp 9,000,000

Laba ditahan Rp 8,000,000
Kas Rp 17,000,000
Laba ditahan
Rp 7,000,000
Rp 1,000,000

Rp 8,000,000
 Nilai Saham pt. Juliet Rp. 5.000,-
60.000 Lembar (300.000/ 5.000)
saham Rp. 300.000

Lembar saham penukar dari PT. Romeo

60.000/2 Lembar PT. Juliet 30.000 lembar

30.000 lembar * Rp. 48.000,- Rp 1,440,000

Selisih adalah Goodwill Rp 145,179

==============================================================================================================
JURNAL DI PT. JULIET

Saham PT. Romeo Rp 1,440,000,000

Utang Lancar Rp 150,000,000
Utang Obligasi Rp 400,000,000
Akm. Pemyusutan-Gedung Rp 400,000,000
Akm. Penyusutan- Perlengakapan Rp 40,000,000
 Kas dan Piutang Rp 170,000
Persediaan Rp 146,000
Tanah Rp 400,000
Bangunan Rp 1,000,000
perlengkapan Rp 60,000
Total Aktiva Rp 1,776,000

Utang Lancar Rp (150,000)

Utang Bunga Rp (331,179)
Total Passiva Rp (481,179)
Rp 1,294,821

=====================================================
Modal Saham
Tambahan Modal Akhir
Laba di tahan
Saham PT. Romeo

Rp 180,000,000
Rp 116,000,000
Rp 120,000,000
Rp 1,000,000,000
Rp 120,000,000
 Laba ditahan
Rp 146,000,000
Rp 884,000,000
================
Rp 1,040,000,000

Rp 300,000,000
Rp 100,000,000
Rp 1,040,000,000
Rp 1,440,000,000
PT. Juliet 60.000 lembar

1 saham PT. Romeo ---> 30.00 lbr x Rp. 15.000 = Rp 450,000,000

Rp 300,000,000
Selisih Rp 150,000,000

========================================================
 Paid in capital (Juliet) Paid in capital (Romeo)
Selish 50.000.000 Rp 50,000,000 Rp 100,000,000 Rp 100,000,000

Rp 50,000,000
Saham diterbitkan
Saham yang ditukar

================================================================================

Paid in capital (Juliet)

Rp 100,000,000
Rp 75,000,000
Rp 25,000,000
Paid in capital (Romeo)
Rp 146,000,000

Rp 46,000,000
6.a
PT. Surya 100.000 lembar

1 saham PT. Sinar ---> 20.000 lbr x Rp. 20.000 = Rp 400,000,000

2500x100000 Rp 250,000,000
Total Rp 150,000,000

Rp 150,000,000 Rp 400,000,000

Rp 250,000,000

6.b PT. Surya 100.000 lembar

1 saham PT. Sinar ---> 20.000 lbr x Rp. 30.000 = Rp 600,000,000

20.000 lembar x Rp. 10.000 Rp 200,000,000
Total Rp 400,000,000

Rp 200,000,000 Rp 600,000,000
Rp 400,000,000
 Pooling Of Interest
PT. Sinar
Neraca 30 November 2002

Aktiva Lancar Rp 1,910,000,000

AktivaTetap Rp 3,550,000,000
Investasi pada saham PT. Surya Rp 540,000,000
Total Aktiva Rp 6,000,000,000

Utang lancar Rp 650,000,000

Utang jangka panjang Rp 850,000,000
Modal saham Rp 1,760,000,000
Tambahan Modal disetor Rp 2,290,000,000 (2.040.000.000 + 250.000.000)
laba ditahan Rp 450,000,000
total kewajiban dan modal Rp 6,000,000,000

By Purchase
PT. Sinar
Neraca 30 November 2002

Aktiva Lancar Rp 1,910,000,000

AktivaTetap Rp 2,300,000,000
Investasi pada saham PT. Surya Rp 540,000,000
Total Aktiva Rp 4,750,000,000

Utang lancar Rp 650,000,000

Utang jangka panjang Rp 850,000,000
Modal saham Rp 1,760,000,000
Tambahan Modal disetor Rp 2,240,000,000 (2.040.000.000 + 200.000.000)
laba ditahan Rp (750,000,000)
total kewajiban dan modal Rp 4,750,000,000
Aktiva Lancar Rp 750,000,000
Aktiva Tetap Rp 1,750,000,000

Utang lancar Rp 300,000,000

Utang jangka panjang Rp 350,000,000
Modal saham Rp 250,000,000
Tambahan Modal disetor Rp 400,000,000
laba ditahan Rp 1,200,000,000

Rp 2,500,000,000 Rp 2,500,000,000

Aktiva Lancar Rp 750,000,000

Aktiva Tetap Rp 500,000,000

Utang lancar Rp 300,000,000

Utang jangka panjang Rp 350,000,000
Modal saham Rp 400,000,000
Tambahan Modal disetor Rp 200,000,000

Rp 1,250,000,000 Rp 1,250,000,000
a.1 Nominal saham Donal Co. 10.000 x 4.000 = 40.000.000
Nilai saham yang diterbitkan Rp 40,000,000
Nilai pasar Rp 30,000,000
Selisih Rp 10,000,000 (Goodwill)

Jurnal Donal Co.

Aktiva Lancar Rp 9,000,000

Aktiva Tetap Rp 26,000,000
Goodwill Rp 10,000,000
Kewajiban Rp 5,000,000
Modal Saham Rp 10,000,000
Tambahan Modal Disetor Rp 30,000,000

Modal Saham = 20.000.000 + 10.000.000 = 30.000.000

Modal saham + tambhana Modal disetor + Nilai Buku
(30.000.000 + 32.000.000 = 62.000.000)

Penurunan nilai akhir

5.000 lembar x 4.000 = 20.000.000
Nilai saham yang diterbitkan = 20,000,000
Nilai pasar aktiva bersih = 30,000,000
Selisih 10,000,000 (Penurunan Aktiva)

Kompensasi :
Aktiva Tetap = 26.000.000 - 10.000.000
=16000000

Jurnalnya :
Aktiva Lancar Rp 9,000,000
Aktiva Tetap Rp 16,000,000
Kewajiban Rp 5,000,000
Modal Saham Rp 5,000,000
Tambahan Modal Disetor Rp 15,000,000

* Tambahan Modal Disetor + Laba ditahan

(2.000.000 + 15.000.000) + 13.000.000 (*Neraca) = 30.000.000
 Pooling Of Interest
8.a PT. Surya 100.000 lembar

1 saham PT. Sinar ---> 20.000 lbr x Rp. 20.000 = Rp 600,000,000

2500x100000 Rp 510,000,000
Total Rp 90,000,000

Rp 90,000,000 Rp 600,000,000

Rp 510,000,000

8.b Aktiva Lancar Rp 270,000,000

Aktiva Tetap Rp 667,000,000
Goodwill Rp 181,000,000
Utang lancar
Modal saham
Tambahan Modal disetor

Rp 1,118,000,000
 Aktiva Lancar Rp 270,000,000
Aktiva Tetap Rp 586,000,000

Utang lancar Rp 128,000,000

Modal saham Rp 600,000,000
Tambahan Modal disetor Rp 78,000,000
laba ditahan Rp 50,000,000

Rp 856,000,000 Rp 856,000,000

Aktiva Lancar
Aktiva Tetap
Utang Lancar
Rp 128,000,000
Rp 600,000,000 pembelian
Rp 390,000,000 30.000 x 33.000
Goodwill

Rp 1,118,000,000
 Net Assets 30.000 x 20.000
Rp 270,000,000 Rp 990,000,000
Rp 667,000,000 Rp 390,000,000
Rp (128,000,000)
Rp 809,000,000

Rp 990,000,000
Rp 181,000,000
Rp 600,000,000